MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO. LTD.V. THE APPELLATE AUTHORITY & ANR. versus THE APPELLATE AUTHORITY & ANR.

MAHARASHTRA STATE ELECTRICITY DISTRIBUTION CO. LTD.V. THE APPELLATE AUTHORITY & ANR. versus THE APPELLATE AUTHORITY & ANR.

The High Court correctly remanded the case to the Assessing Authority with directions to follow Sections 126 and 127, as per the Act's scheme. Board's arguments on absence of appeal right unfounded. The Act, 2003 applied as inspection occurred after it came into force.

Parties
Appellant: Maharashtra State Electricity Distribution Co. Ltd.; Respondent: The Appellate Authority; Respondent: Respondent No.2 (Consumer/Oil Mill, Akola)
Jurisdiction
India
Judgment Date
15 February 2018
Procedural Posture
Civil Appeal / Appeal Against High Court Judgment
Outcome
Appeals dismissed
Legal Topics
Unauthorized Use of Electricity, Assessment and Appeal, Procedural Compliance Under Electricity Act

Case Brief

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Parties

Maharashtra State Electricity Distribution Co. Ltd.

Appellant

The Appellate Authority

Respondent

Respondent No.2 (Consumer/Oil Mill, Akola)

Respondent

Procedural Posture

Civil Appeal / Appeal Against High Court Judgment

  1. 1 Applicability of Electricity Act, 2003 to facts
  2. 2 Right of appeal under s.127 against order/demand u/s.126
  3. 3 Procedural requirements for assessment and appeal

Ratio Decidendi

The High Court correctly remanded the case to the Assessing Authority with directions to follow Sections 126 and 127, as per the Act's scheme. Board's arguments on absence of appeal right unfounded. The Act, 2003 applied as inspection occurred after it came into force.

Court Disposition

Appeals dismissed

Orders

  • Authorities directed to comply with High Court directions and pass consequential order under Section 126 within three months